会计作为一项以提供会计信息为基本职能的管理活动,在我国社会主义市场经济发展过程中发挥着越来越重要的作用。按我国《企业会计准则》中确定的会计核算目标:“会计信息应当符合国家宏观经济管理的要求,满足有关方面了解企业财务状况和经营成果的需要,满足企业加强内部经营管理的需要。”而高质量的会 Accounting as an administrative activity that provides accounting information as the basic function, accounting plays an increasingly important role in the process of socialist market economy in our country. According to China’s “Accounting Standards for Business Enterprises” to determine the accounting objectives: “Accounting information should be consistent with the requirements of national macroeconomic management to meet the relevant parties to understand the financial needs of the business and operating needs to meet the business needs to strengthen internal management.” "And high-quality will